Defense Logistics 

Agency

2019

Retirement Guide
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DLA Benefits Center Contact Information............................................................................................................... 4

Are You Thinking about Retirement?...................................................................................................................... 5

Retirement Eligibility .................................................................................................................................. 5

Creditable Service for Retirement ...................................................................................................................... 6

Retirement Date............................................................................................................................................. 6

For Civil Service Retirement System (CSRS)..................................................................................................... 6

For Federal Employee Retirement System (FERS)............................................................................................ 6

SPECIAL RETIREMENT CIRCUMSTANCES ................................................................................................................. 7

Voluntary Early Retirement Authority (VERA) ..................................................................................................... 7

Non-Appropriated Fund (NAF) Retirement......................................................................................................... 7

Disability Retirement.......................................................................................................................................... 7

Mandatory Retirement....................................................................................................................................... 7

Review your Electronic Official Personnel Folder (eOPF)......................................................................................... 8

Does your eOPF contain information on all service that is creditable towards retirement? ............................. 8

Do you have current beneficiary forms on file?............................................................................................... 8

Have you performed active military service? .................................................................................................. 8

Have you made a deposit for military service performed on or after January 1, 1956(Post-56 Deposit)? ........ 8

Post-56 Military Deposit............................................................................................................................. 8

Obtain a Retirement Annuity Estimate ............................................................................................................... 9

Federal Employees Health Benefits (FEHB) and Retirement................................................................................ 9

Do you wish to continue health benefitsinto retirement? .............................................................................. 9

Survivor Coverage .......................................................................................................................................... 9

Federal Employees Group Life Insurance (FEGLI) and Retirement......................................................................10

Have you thought about how much life insurance you will need after you retire?..........................................10

The FEGLI Calculator: The Calculator at .............................................................................................................10

FEGLI Retirement Election.................................................................................................................................10

Retirement Counseling..........................................................................................................................................11

What questions should I ask my counselor? ..................................................................................................11

Federal Employee Healthcare Benefits (FEHB)...................................................................................................11

Federal Employee Group Life Insurance (FEGLI).................................................................................................11

Civilian Deposits................................................................................................................................................11

Civilian Redeposits ............................................................................................................................................11
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Post 56 Military Service Deposit ........................................................................................................................11

Survivor benefits...............................................................................................................................................11

Long Term Care Insurance (LTC) ........................................................................................................................11

Flexible Spending Accounts (FSA) ......................................................................................................................11

Thrift Savings Program (TSP)..............................................................................................................................12

Social Security...................................................................................................................................................12

Government Pension Offset (GPO) ....................................................................................................................12

Windfall Elimination Provision (WEP) ................................................................................................................12

Sick Leave .........................................................................................................................................................12

Lump Sum Annual Leave ...................................................................................................................................12

Federal and State Taxes.....................................................................................................................................13

Voluntary Separation Incentive Payment (VSIP).................................................................................................13

Obtaining and Completing Your Retirement Forms................................................................................................13

Checklist ...............................................................................................................................................................15

Have you....?......................................................................................................................................................15

Application Processing ..........................................................................................................................................16

What Happens After I Submit My Package to the DLA Benefits Center?.............................................................16

Obtaining a Personal Statement of Benefits (PSOB) Estimate from the Government Retirement and Benefits 

Platform (GRB)..................................................................................................................................................16

1. Click on Launch.........................................................................................................................................17

2. Click on Total Compensation Statement....................................................................................................17

Accessing the DLA Benefits Center by Telephone ..................................................................................................18

Extra Information for Retirees...............................................................................................................................18

Choose a retirement date at the end of a month...............................................................................................18

Retire at the end of a leave period to earn anotherleave accrual ......................................................................18

Retire at the end of the year to get the maximum lump sumleave payment.....................................................18

A springtime retirement can provide some tax breaks.......................................................................................19

Social Security...................................................................................................................................................19

Lump-Sum Payments Annual Leave.......................................................................................................................20

Entitlement.......................................................................................................................................................20

Calculating a Lump-Sum Payment .....................................................................................................................20

Types of Pay Included in a Lump-Sum Payment.................................................................................................20
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Return to Federal Service ..................................................................................................................................20

Acronyms..............................................................................................................................................................21

DLA Benefits Center Contact Information

Items addressed in this guide should be thought about well in advance of retirement. For example, you should 

periodically consider what your health and life insurance needs will be in the future, or whether or not you should 

make any Post-56 military deposits or service credit payment for civilian service (temporary time, refunded service),

etc.

Information in this guide is subject to change. Employees are encouraged to visit the DLA Human Resources (J1) 

web site (https://resources.hr.dla.mil/benefits/default.asp) often to become familiar with the federal benefits 

programs and to learn of any changes within the programs.

This guide is not intended to replace the need for retirement counseling with a qualified benefits counselor. A list 

of acronyms are located on the last page to help you while navigating this document.

Columbus

1-877-692-0276

TDD- (OH Relay Service): 1-800-750-0750

Benefits

Phone: (614) 692-0204 DSN: 850-0204

Fax: (614) 692-6004 DSN: 850-6004

Email: 

DHRSC.Benefits@dla.mil

New Cumberland

1-877-692-0276

TDD- (PA Relay Service) 1-800-654-5984

Benefits

Phone: (717) 770-4800 DSN: 771-4800

Fax: (717) 770-5852 DSN: 771-5852 

Email: HRSvcs-N.BenefitsWorkbox@dla.mil

DOD Customers

1-866-378-1171

TDD- (OH Relay Service): 1-800-750-0750 

Benefits

4th Estate Phone: (614) 692-0216 DSN: 850-0216

Fax: (614) 693-1675 DSN: 869-1675

Email: DHRC-DDODHRBenefits@dla.mil

DeCA Phone: (614) 692-0218 DSN: 850-0218

Fax: (614) 693-1676 DSN: 869-1676

Email: DHRC-DDECAHRBenefits@dla.mil
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Are You Thinking about Retirement?

The decision to retire is one of importance and excitement. This guide will provide you with information that 

you need in order to make a smooth transition into retirement. For frequently, asked questions go to 

http://www.opm.gov/retirement-services/retirement-faqs/

Early retirement planning and education are a very important part of the retirement process. Employees are 

encouraged to visit the DLA Human Resources (J1) web site retirement page at 

https://resources.hr.dla.mil/benefits/retire.asp to learn more about retirement and other federal benefits. If you 

are unable to access the Internet, you must contact the DLA Benefits Center by telephone via the toll-free 

numbers cited on the previous page of this document. You can obtain general and personalized retirement 

information, request forms and documents by fax, and speak with a benefits counselor. Many of the topics 

discussed in this guide, such as beneficiary designations and service credit payments, should be addressed 

periodically throughout your career. If you plan to retire within the next 12 months (or sooner) - now is the 

time to become familiar with the retirement process.

For all DLA civilian employees, retirements are processed through the DLA Benefits Center in either 

Columbus, OH or New Cumberland, PA (https://resources.hr.dla.mil/contactus/default.asp). We strongly 

suggest that you submit your retirement application package 60-90 days in advance of your retirement date. 

Remember, your timely submission will help ensure a timely first annuity payment. Please note that retirement 

is not an “electronic” process – you must complete a retirement application package and mail it to your 

servicing DLA Benefits Center.

Retirement Eligibility

You must meet the age and service requirements in order to be eligible for an immediate annuity

(non-disability). Optional (Voluntary) Retirement

CSRS/CSRS OFFSET FERS

Age / Years of Service Age / Years of Service

55 / 30 *MRA / 10**

60 / 20 MRA / 30

62 / 5 60 / 20

62 / 5

* MRA – Minimum Retirement Age

**FERS age reduction under MRA +10 is 5% per year for each year under age 62

NOTE: Firefighters (FF), Law Enforcement Officers (LEO), and Air Traffic Controllers (ATC) may retire voluntarily under 

special retirement provisions if they meet the following age and service requirements:

· Firefighters/Law Enforcement Officers: If CSRS, age 50 with 20 years of FF or LEO civilian service. If FERS, age 50 with 

20 years FF or LEO civilian service, or any age with 25 years FF or LEO civilian service.

· Air Traffic Controllers: Age 50 with 20 years ATC civilian service, or any age with 25 years ATC civilian service. Appliesto 

both CSRS and FERS.
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FERS Minimum Retirement Age (MRA) Chart

If You Were Born In: Your MRA Is:

Before 1948 55 years

1948 55 years, 2 months

1949 55 years, 4 months

1950 55 years, 6 months

1951 55 years, 8 months

1952 55 years, 10 months

1953 – 1964 56 years

1965 56 years, 2 months

1966 56 years, 4 months

1967 56 years, 6 months

1968 56 years, 8 months

1969 56 years, 10 months

1970 or after 57 years

Creditable Service for Retirement – All of the service that is included in your Service 

Computation Date (SCD) for leave accrual is not necessarily creditable towards your retirement eligibility, 

certain civilian and military service is subject to a service credit payment before it is creditable towards your 

eligibility. To learn more, please visit the DLA Human Resources (J1) website benefits information 

(https://resources.hr.dla.mil/benefits/retire.asp) or contact a DLA Benefits Center counselor.

Retirement Date

Most employees choose a retirement date that will allow their annuity to commence the day following 

retirement. Depending on your retirement system, the desired days of the month are:

For Civil Service Retirement System (CSRS)

Last day of the month or first three days of the month.

For Federal Employee Retirement System (FERS)

Last day of the month.

Normally, if you retire on any other day than those listed above, your annuity will not commence until the first 

day of the following month.
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SPECIAL RETIREMENT CIRCUMSTANCES

Voluntary Early Retirement Authority (VERA) - A VERA, also known as an “early-out” is a 

retirement incentive that must be offered and approved by your organization or agency. For VERA, the age 

and service criteria is the same for both CSRS and FERS - 50 years of age with at least 20 years of creditable 

service; or 25 years of creditable service, regardless of your age. Under CSRS there is a reduction for early 

retirement - Unless retirement is based on disability or under the special provision for law enforcement or 

firefighter personnel, the annuity of an employee who retirees before age 55 will be reduced by 1/6 of 1% (2% 

a year) for each full month, if any, under age 55. Normally, a “window” is held for the purpose of accepting 

applications for consideration, and if approved, the employee must be off the roles by a specified date. Under 

VERA, it is important that separations occur within the prescribed window period. If you are approved for a 

VERA, follow the guidance provided by your organization and ensure that your retirement application 

materials are dated within the window period. For information on VERA information may be found at Guide 

to Voluntary Early Retirement (http://www.opm.gov/policy-data-oversight/workforce-restructuring/voluntaryearly-retirement-authority/vera_guide.pdf ).

Non-Appropriated Fund (NAF) Retirement - If you are currently an appropriated fund (AF) 

employee who is retaining coverage under the NAF retirement system, you must contact a NAF representative 

for assistance with your retirement application. However, if you are a NAF employee who is retaining 

coverage under FERS or CSRS, your retirement application will be processed by your DLA Benefits Center

office. For more information go to http://www.opm.gov/retirement-services/benefits-officers- center/aids/nonappropriated-fund-instrumentality-program/nafi-program-retirement-coverage/ for information about NAF 

Retirement.

Disability Retirement - If you are considering an application for a disability retirement, you should 

contact a DLA Benefits Center counselor (https://resources.hr.dla.mil/benefits/retire.asp ) 

to obtain an annuity estimate and counseling. You will need to provide all of the forms discussed in this 

guide basedon your retirement system. You will also need to submit a SF 3112, Documentation in Support of 

Disability Retirement (Go to https://www.opm.gov/forms/standard-forms/ for Standard Forms). Your 

disability application package should be sent to your DLA Benefits Center office; however, the Office of 

Personnel Management is responsible for approving disability retirements.

Mandatory Retirement - Certain groups of employees, such as firefighters and law enforcement 

officers may be subject to mandatory retirement upon reaching certain age and service limitations. Your 

supervisor can tell you if your position is subject to these provisions.
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Review your Electronic Official Personnel Folder (eOPF)

It is important to review your eOPF periodically, especially as you approach retirement. It is recommended 

that you review your eOPF again about eight months before your retirement date. You can review your eOPF 

on line at https://resources.hr.dla.mil/tools/. As you review your eOPF, there are a few important items to look 

out for:

Does your eOPF contain information on all service that is creditable towards retirement? 

Maybe you once worked for the Census Bureau, or served on a temporary Christmas appointment with the 

Postal Service, or perhaps you held a temporary position with the Internal Revenue Service (IRS) during tax 

season. These are just a few examples of service that employees forget to claim upon entering Federal service, 

but may very well be creditable towards retirement. Notify your DLA Benefits Center Specialist immediately if 

you discover that your file is not complete.

Do you have current beneficiary forms on file? While reviewing your eOPF, make note of beneficiary 

designation forms on file, if any. Keep in mind that not all designations are retained in the eOPF – FEGLI (SF 

2823), FERS (SF 3102) and Unpaid Compensation (SF 1152) will be on file in the eOPF, while CSRS (SF 

2808) and TSP (TSP 3) designations are on file with the OPM and the TSP Service Office, respectively. You 

are encouraged to update your designations at the time of retirement. If you wish to update your forms, just 

visit the Office of Personnel Management (OPM) web site, https://www.opm.gov/forms/standard-forms/. 

Please be advised that beneficiary designations are not valid unless properly completed, witnessed, signed and 

dated by you. If you are ready to submit your retirement package, you may include your FEGLI and/or FERS 

designation; otherwise, the original forms should be submitted via mail to your DLA Benefits Center.

Have you performed active military service? If so, and you do not see your DD 214(s) in the eOPF, 

you must submit copies to the DLA Benefits Center along with your retirement package.

Have you made a deposit for military service performed on or after January 1, 1956 (Post-56 

Deposit)? If you have paid your Post-56 military deposit, please check your eOPF for a copy of the OPM 

Form 1514. If not included in your eOPF, you will need to provide proof of payment with your retirement 

package.

Post-56 Military Deposit

If you have performed active military duty, including active duty for training, or periods of active duty that 

may have occurred during your civilian employment, and have not already made the Post 56 deposit, you 

should consider doing so at this time. An unpaid deposit may affect your retirement eligibility as well as your 

annuity.

If you have decided to retire and wish to make the deposit, you need to begin the process immediately. If you 

will not be eligible for retirement without including your military service, your deposit must be paid in full to 

the servicing Defense Finance and Accounting Service (DFAS) before you will be allowed to retire. Further 

information can be obtained:
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If you are under the CSRS, go to http://www.opm.gov/retirement-services/publications-forms/pamphlets/ri83-

3.pdf Civil Service Retirement Facts Deposit and Redeposit for more information.

If you are FERS, go to http://www.opm.gov/retirement-services/publications-forms/pamphlets/sf3113.pdf

Applying for Immediate Retirement under the Federal Employee Retirement System for more 

information.

Obtain a Retirement Annuity Estimate

About six months to one year before your retirement date, call the DLA Benefits Center for your preliminary 

retirement counseling and ask for a retirement estimate. You may also obtain your retirement estimate by 

going to https://resourcesapps.hr.dla.mil/Programs/RERS/ .

Federal Employees Health Benefits (FEHB) and Retirement

Do you wish to continue health benefits into retirement?

In order to continue FEHB into retirement, you must:

Retire on an immediate annuity (one which commences within 30 days of separation from service), and

Be enrolled in FEHB at the time of retirement and had FEHB coverage (including coverage as a family member) 

for five continuous years of service immediately preceding retirement, or since your first opportunity to 

enroll. The five-year period includes enrollment in different plans or options within the FEHB program.

If you are approved for retirement under the Voluntary Early Retirement Authority (VERA), the five-year 

requirement may be waived – consult with a DLA Benefits Center counselor to see if you are eligible for the 

waiver.

If you are not currently enrolled in FEHB and would like to carry FEHB into retirement, in order to meet the 

five year requirement, you should enroll during the next open season or earlier if you have a qualifying life 

event. DLA Benefits Center counselors can talk to you about whether you are eligible to enroll, or change 

your enrollment, before the next open season. Note that retirement is not a qualifying life event in which to 

change your FEHB plan.

Survivor Coverage

IMPORTANT! If you intend for your spouse (and any eligible children) to continue your FEHB

coverage in the event of your death, you must provide your spouse with a survivor annuity.

The survivor benefit does not have to cover the entire cost of the FEHB. Your survivor will be billed for any 

costs that are not covered by the survivor annuity.

Under CSRS or CSRS Offset, the minimum amount you can leave a survivor in order for him/her to continue 

FEHB in the event of your death is one dollar ($1.00) per month.

Under FERS, the minimum survivor annuity you can provide your survivor in the event of your death is 25% 

of your unreduced annuity.

There are no specific forms to complete if you wish to continue your present coverage. Your FEHBpremiums 

will be the same as those for a current employee; however, the premiums will be deducted on a monthly basis 

instead of biweekly. Please note that the pre-tax treatment of your FEHB premiums (premiumconversion)
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ends when you retire. Same as when you were employed, you will have the option of changing FEHB 

coverage upon certain life events or during the annual open season. OPM will provide you with open season 

information.

If you also have coverage under TRICARE, TRICARE for Life or CHAMPVA, you can ask OPM to suspend 

your FEHB coverage. Do not submit a SF 2809 to cancel your coverage. You may submit a RI 79-9 with your 

retirement package to suspend your FEHB coverage, at the time of retirement, indicating that you wish to 

suspend your FEHB coverage in order to use TRICARE, TRICARE for Life or CHAMPVA. Go to 

http://www.tricare.mil/ for Tricare, or

https://www.va.gov/COMMUNITYCARE/programs/dependents/champva/index.asp for CHAMPVA 

information.

Federal Employees Group Life Insurance (FEGLI) and Retirement

Have you thought about how much life insurance you will need after you retire?

In order to continue FEGLI into retirement, you must be insured under each option/multiple for 5 years 

prior to the date your annuity starts or since the first opportunity to enroll in FEGLI in order to continue 

that particular option/multiple into retirement.

If you are eligible and wish to carry your FEGLI into retirement, you will need to complete a SF 2818(FEGLI 

Continuation of Life Insurance Coverage) to make an election concerning the amount of coverage you wish to 

carry past age 65 for your Basic Life, Option A, Option B and Option C (if applicable).

To determine how much coverage you will need, ask yourself, “What do I need my life insurance to cover?” 

Items to consider include your mortgage, college tuition expenses for your survivor(s), and burial expenses. 

You may want to adjust the amount of life insurance that you are currently carrying. There are limited 

opportunities to increase FEGLI; however, you can lower it at any time before you retire if you do not wish to 

carry a higher amount into retirement. To see how your life insurance will change over time, check out the 

FEGLI calculator.

The FEGLI Calculator: The Calculator at http://www.opm.gov/retirementservices/calculators/fegli-calculator/ is a great tool to help you make your FEGLI decision. It allows 

you to prepare calculations on coverage amounts and premiums and includes calculations to help you 

make your retirement election.

FEGLI Retirement Election: You must include a completed SF 2818 with your retirement 

package to elect your post-retirement coverage. 

For your Basic insurance, you will need to elect the amount of coverage you wish to retain after age 65 by 

choosing a 75% reduction in coverage, a 50% reduction in coverage, or no reduction in coverage. The election

you make at the time of retirement also determines the premiums you will pay before and after age 65.

If you are eligible and wish to continue Option A – Standard, coverage will automatically reduce on the first 

day of the second month after you reach age 65 or the first day of the second month after you retire, whichever 

is later. Reductions will stop when Option A reaches $2,500. After age 65, you will no longer pay premiums 

for Option A.

If you are eligible and wish to continue Option B – Additional and/or Option C – Family Option, you will 

need to make an election on each option to indicate whether you wish to have no reduction or a full reduction. 

Please read the instruction pages of the SF 2818 before making your election(s).
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Retirement Counseling

What questions should I ask my counselor?

Within six to twelve months of your retirement, you should contact a DLA Benefits Center counselor to 

obtain your retirement counseling and to request an annuity estimate. Below are some suggested topics that 

you may need to discuss with your counselor:

Federal Employee Healthcare Benefits (FEHB) – Confirm post-retirement eligibility and ask 

about Medicare –

When you become eligible for Medicare (generally at age 65), you can continue to maintain your FEHB 

coverage. In most cases, Medicare is primary and your FEHB plan will be secondary. You may want to shop 

for a lower level of coverage.

Federal Employee Group Life Insurance (FEGLI) - Confirm post-retirement eligibility and 

seek assistance with election options for carrying FEGLI into retirement.

Civilian Deposits – Have you paid your deposit for any periods of temporary service? If not, ask your 

counselor how the unpaid deposit will affect your annuity. If you wish to make the deposit, talk with your 

counselor about the process.

Civilian Redeposits - Have you paid your redeposit for any refunded retirement contributions? If not, ask 

your counselor how the refunded service will affect your annuity. If you wish to make the redeposit, talk with 

your counselor about the process.

Post 56 Military Service Deposit – Have you paid your Post–56 deposit? If you wish to do so, you 

must begin the process immediately. Instructions on how to make your Military Deposit can be found at 

https://resources.hr.dla.mil/benefits/military.asp.

Survivor benefits - You will need to make a decision concerning a survivor annuity election for your 

current and/or former spouse. If you are currently married and do not wish to elect the maximum survivor 

benefits, your spouse must consent to your election of a lesser survivor annuity or no survivor annuity. The 

consent form is part of the retirement package and must be notarized. Please be aware that if you should pass 

away as an annuitant and you want your survivors to continue FEHB after your death, you must provide a 

survivor annuity. See the FEHB information in this guide.

Long Term Care Insurance (LTC) - If you are enrolled in Long Term Care Insurance, it will 

continue into retirement. The cost will be deducted from your retirement annuity.

Go to http://www.ltcfeds.com/contact/index.html for more information and be sure to contact them when you 

retire.

Flexible Spending Accounts (FSA) - If you are participating in FSA, any monies that you have not 

spent at the time of your retirement will be forfeited. You are not eligible to continue FSA into and during 

retirement. Go to https://www.fsafeds.com/support/faq?q=Retirement for more information.
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Thrift Savings Program (TSP) - If you have a TSP account, you will need to become familiar with 

the various withdrawal options available. To make a withdrawal, you will need to send form TSP-70 

(Withdrawal Request) to the TSP Service Office after you retire (but not before 31 days after your retirement). 

Do not send the TSP-70 to the DLA Benefits Center Office. The TSP-70 and other information regarding TSP 

withdrawals and annuities can be obtained from the TSP homepage (https://www.tsp.gov/index.shtml).

Social Security - If you are eligible for Social Security, or if your annuity will be affected by Social 

Security, you should contact your local Social Security Office to apply for benefits. You can also obtain a 

Request for Earnings and Benefit Estimate Statement (Form SSA-7004) from your local Social Security 

Office. They will provide you with a free statement of information on eligibility for Social Security benefits 

and estimates of these benefits as of the specified retirement date. You can contact the Social Security Office 

at 1-800-SSA-1213 or at the Social Security Website (http://www.ssa.gov/).

Government Pension Offset (GPO) - It is important to remember that some or all of an employee’s 

Social Security spousal benefit may be offset if the employee has a Government pension from work not 

covered by Social Security; this is called the GPO. This does not apply to employees who are automatically 

covered by FERS, CSRS Offset, or those who elected to transfer to FERS, but do not serve five years under 

FERS (https://www.ssa.gov/pubs/EN-05-10007.pdf).

Windfall Elimination Provision (WEP) – Primarily affects people who spend most of their 

careers working in government jobs with coverage under CSRS or for employees who do not withhold social 

security taxes. This reduced benefit is considered the WEP. Additionally, if you are a CSRS Offset employee, 

your annuity will be reduced (offset) when you become eligible for Social Security. The offset is applied 

when the basic requirements for Social Security are met (usually at age 62) even if you do not apply for 

Social Security. Go to http://www.opm.gov/faqs/QA.aspx?fid=735eda40-61a8-45df-b6ad47185f4c91a5&pid=a2745106-3054-475a-b861-09de38244e05 for Windfall Elimination Provision 

information.

Sick Leave – Unused sick leave will be used in the calculation of an employee or survivor's annuity based 

on retirement with an immediate annuity or on a death in service. For employees covered by the Civil Service 

Retirement System (CSRS) and the Federal Employees Retirement System (FERS), credit toward the annuity 

computation will be based on the full sick leave balance at retirement or death. You can also find information 

at https://www.opm.gov/retirement-services/publications-forms/csrsfers-handbook/c050.pdf for the OPM Sick 

Leave Chart, page 58 of the pdf document.

Lump Sum Annual Leave - You will receive a lump sum payment for all of your accrued leave after 

retirement. You should consider the tax implications when thinking about the best date to retire.
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Federal and State Taxes - The DLA Benefits Center office will compute federal tax inthe estimate 

you receive but we cannot calculate state tax. You can also find the Federal Tax Withholding Calculator at

https://www.opm.gov/retirement-services/calculators/federal-tax-withholding-calculator/ to personally 

calculate your Federal taxes.

The following is a list of states that do not tax Federal annuities.

Alaska Florida New Hampshire* Nevada

South Dakota Tennessee* Texas Washington

Wyoming

*Only tax dividend and interest income

Please talk to a tax professional to determine whether your state will tax your benefits or to determine your tax 

liability. If your state does tax federal annuities, you will need to submit a W4-P for your Federal taxes and a 

State Tax form provided by the DLA Benefits Center office and submit along with your retirement package.

Voluntary Separation Incentive Payment (VSIP) – Certain tax considerations apply if you will 

be receiving a large lump-sum payment for annual leave or a Voluntary Separation Incentive Payment (VSIP). 

Taxes are applied to lump-sum payments and VSIPs in the year in which you receive the money. Information 

about the taxation of your annuity is explained in IRS Publication 721 which may be obtained free of charge by 

calling 1-800-Tax-Form or go to the IRS website at http://www.irs.gov/ .

Obtaining and Completing Your Retirement Forms

The retirement package forms can be obtained from the OPM’s Forms web page at 

https://www.opm.gov/forms/standard-forms/ . You can also call the DLA Benefits Center toll free line

shown on the first page and request the forms be mailed. We recommend that you complete the forms to the 

best of your ability. Then, flag the areas that you are unsure of and contact a DLA Benefits Center counselor 

for assistance.

Employees are strongly encouraged to mail the application package to the DLA Benefits Center 60-90 

days in advance of the retirement date. Make a copy of your package for your records, and then send to 

the appropriate mailing address found on the first page of this guide, or at the DLA Benefits Center

Contacts webpage at https://resources.hr.dla.mil/contactus/ .

Notify your supervisor of your intended retirement date and ask that he/she initiate a Request for 

Personnel Action (RPA). Your supervisor will need to complete a RPA for retirement and submit to your DLA 

Benefits Center office.
14

If you need to speak with a benefits counselor when completing the retirement package or at any time during 

the retirement process, call the DLA Benefits Center toll-free at 1-877-692-0276 if serviced by Columbus or 

New Cumberland, Monday through Friday, from 07:30 a.m. to 4:30 p.m. (Eastern Standard Time) (except on 

Federal holidays).

Retirement Package Forms CSRS and CSRS Offset

(If you are now CSRS or CSRS Offset, use the forms under 

this heading)

FERS

(If you are now under FERS, even if you 

were once CSRS, use the forms under this

heading)

SF 2801, Application for Immediate Retirement

(required) (and schedules A, B, and C as applicable)

SF 3107, Application for Immediate 

Retirement (required) (and schedules A,

B, and C as applicable)

SF 2801-2, Spouse's Consent to Survivor Election if 

applicable

SF 3107-2, Spouse's Consent to 

Survivor Election, if applicable

RI 38-124, Voluntary Contributions Election, if applicable RI 38-124, Voluntary Contributions

Election, if applicable (applies to FERS 

transferees only)

SF 2809, Health Benefits Registration Form (If you are 

making an open season election and will retire before the 

effective date)

SF 2809, Health Benefits Registration 

Form (If you are making an open season 

election and will retire before the

effective date)

CHAMPUS Certification Letter/TRICARE

(if using to meet five-year requirement/Spouse’s SF2809)

CHAMPUS Certification 

Letter/TRICARE

(if using to meet five-year 

requirement/Spouse’s SF2809)

SF 2818, Continuation of Life Insurance Coverage. SF 2818, Continuation of Life 

Insurance Coverage.

W-4P, Withholding Certification for Pension or Annuity 

Payment

(for Federal taxes)

W-4P, Withholding Certification for 

Pension or Annuity Payment (for

Federal taxes)

(intentionally left blank) SF 3102 FERS Designation of 

Beneficiary (if you wish to update at the

time of retirement)

SF 2823 FEGLI Designation of Beneficiary (if you wish to 

update at time of retirement)

SF 2823 FEGLI Designation of 

Beneficiary (if you wish to update at time

of retirement)

Other Forms if Previously Military

DD 214, Report of Separation from Active Duty DD 214, Report of Separation from

Active Duty
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Copy of Waiver of Military Retired Pay (If waiving 

military pay to use military service)

Copy of Waiver of Military Retired 

Pay (If waiving military pay to use

military service)

OPM Form 1514, Military Deposit Worksheet or other 

proof of deposit (If applied to pay for military service after 1-

1-57)

OPM Form 1514, Military Deposit 

Worksheet or other proof of deposit (If 

applied to pay for military service after 1-

1-57)

SF 2802, App for Refund of Retirement Deductions-CSRS

(if you want refund of post-56 military deposit)

SF 3106, App for Refund of Retirement 

Deductions-FERS (if you want refund of

post-56 military deposit)

Checklist

Have you....?

 Completed the appropriate retirement package? (CSRS – SF 2801; FERS, SF 3107- even if you were once 

under CSRS and elected coverage under FERS.)

 Verified that you have included all applicable forms and double-checked your forms for accuracy?

 Signed and dated all forms as indicated?

 Signed the SF 2818 (FEGLI Continuation of Life Insurance Coverage) and checked the blocks as 

appropriate if you have FEGLI coverage?

 Initialed your survivor benefit election and, if electing less than the maximum survivor annuity, completed 

the appropriate form(s) and had the consent notarized?

 Enclosed your DD 214(s), proof of deposit payment, and if not yet paid, an OPM Form1515?

 Included beneficiary designations for FEGLI and FERS (if you wish to update at the time of retirement), 

verified that the designations are properly completed, signed and dated, and contain the signatures of two 

witnesses that are not listed as beneficiaries?

 Ensured that your designations for CSRS and the TSP (if applicable) have been completed properly and 

sent to OPM and TSP, respectively?

 Made a copy of all forms in the package for your records?

 Asked your supervisor to initiate a Request for Personnel Action (RPA) for your retirement?
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Application Processing

What Happens After I Submit My Package to the DLA Benefits Center?

Once received, the DLA Benefits Center will review your retirement package to ensure that it is complete and 

send you an email to confirm receipt. If the DLA Benefits Center notifies you of any missing or incomplete 

forms, it is important to act quickly and return your form(s) to the DLA Benefits Center as soon as possible.

About 30-60 days before your retirement date, your package will be assigned to a retirement counselor. The 

counselor will again review your package and verify that you are eligible to retire.

Your retirement counselor will be available for final counseling to review your final retirement estimate and to 

answer any additional questions you may have.

The DLA Benefits Center will complete the Certified Summary of Federal Service and process the retirement 

application and personnel action.

Your retirement will be effective as of close of business on the date you chose to retire. After processing, DLA 

Benefits Center will send you a congratulations letter, along with your final RPA action and additional 

supporting information.

Once the DLA Benefits Center has completed their portion of the retirement process, they will forward your 

retirement package to DFAS, who, in-turn will complete their portion of the retirement package and forward it 

to OPM.

Obtaining a Total Compensation Statement from the Government Retirement 

and Benefits Platform (GRB)

Access GRB (https://grbplatform.hr.dla.mil/grb/ ) from a CAC enabled computer.
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1. Click on Launch (if this is the first time you access GRB you will see a New User Video, 

check the “Do not show this each time” button if you no longer want to see this video).

2. Click on Total Compensation Statement (top right corner)
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Accessing the DLA Benefits Center by Telephone

Please use the contact information for your DLA Benefits Center office at 

https://resources.hr.dla.mil/contactus/default.asp toll-free.

Extra Information for Retirees

Choose a retirement date at the end of a month

Voluntary retirement benefits commence the first day of the month following your retirement. Suppose John 

chooses Aug. 12 as his retirement date and Joan chooses Aug. 31. Regardless of which retirement system they 

are under (CSRS or FERS), both will receive their first monthly retirement benefit payment for the month of 

September on Oct. 1. Joan would get her salary through her date of retirement, while John's salary would stop 

at the close of business Aug. 12. He would receive no retirement compensation until his September benefit 

payment arrived.

Retire at the end of a leave period to earn another leave accrual

Title 5 of the U.S. Code says: "An employee is entitled to annual leave with pay which accrues one day for 

each full biweekly pay period for employees with 15 or more years of service." Unused annual leave hours are 

reimbursed in a lump sum payment upon separation from federal service.

CSRS (and CSRS Offset) employees can retire on the first, second or third day of the month and be entitled to 

benefits beginning the day after they leave. FERS does not have this grace period. So, for example, a CSRS 

employee could retire on Friday, November 1, 2019, and accumulate the last leave accrual for leave period 22

and still be entitled to a retirement benefit for the month of November. If the employee retired on Thursday, 

Oct. 31, he or she would not accrue leave for period 22 (unless they work an alternative schedule and 

complete 80 hours of work by Thursday afternoon).

Retire at the end of the year to get the maximum lump sum leave payment

FERS employees should consider retiring on Dec. 31. CSRS employees can take advantage of the 3-day grace 

period by retiring on Jan 3.

Most federal employees are limited to carrying over 240 hours of annual leave each year. In addition to the 

carryover leave, employees with more than 15 years of service accumulate an additional 208 hours of annual 

leave each year. Employees must use this accumulated leave each year to avoid losing it to the carryover limit-

-except in the year they are planning to retire.

For example, suppose Helen carried over 240 hours of leave from 2018 and plans to save up her leave accruals 

in 2019 since she is planning to retire this year. By the end of December (leave period 26), she will have 448

hours (240 hours from 2018 and 208 additional hours accumulated in 2019) of
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unused annual leave. Helen would receive payment for 448 hours of leave in a lump sum payment following 

her retirement on Dec. 31. 

The lump sum increases relative to the pay raise GS employees receive at the start of the new leave year. This 

is because the law requires that employees' lump-sum payments equal the pay he or she would have received 

had they remained employed until the expiration of the period covered by the annual leave.

So, if Helen makes $65,000, and if a 3.5 percent general pay increase is granted on Jan. 7, 2007, here is how 

her lump sum annual leave payment would be computed: Her 2006 pay rate ($65,000) would apply to the first 

40 hours of leave (covering Jan. 1 - 5) and the remaining 400 hours would receive the 2007 rate ($67,275). 

The gross amount of the payment would equal approximately $14,139, and the boost in salary would increase 

her annual leave payment by $435. 

Expect the lump sum annual leave payment within 30 to 45 days of retirement. So even if you retire on Dec. 

31, the payment will be taxable the following year.

A springtime retirement can provide some tax breaks

If getting a lump sum annual leave payment is not that big of an issue for you, you may wish to consider 

retiring earlier in the year to take advantage of some tax breaks.

First, beginning in 2006, there are no longer percentage limits to your TSP contributions. This means that 

you could elect to contribute your entire salary to the TSP -- tax-deferred -- until you reach the IRS elective 

deferral limit ($19,000 in 2019). In addition, if you are turning 50 this year or are already there, you can 

contribute an additional $6,000 in catch-up TSP contributions (also tax deferred). FERS employees also will 

be entitled to the usual agency automatic and matching contributions during this time. 

If you signed up for a flexible spending account, you must incur expenses prior to your retirement to be able to 

use this year's health care allotment. For health care FSAs, the amount allotted for the year is available for 

reimbursement on Jan. 1 of the plan year. Dependent care FSA reimbursement is limited to the amount in the 

account at the time the claim is made.

Example: Richard is enrolled in both a HCFSA and DCFSA for the benefit period but retires midway during the 

benefit year on July 1. He may only submit claims for health care expenses, which are incurred prior to his July 

1 separation date, but he can continue to incur dependent care expenses through December 31 of that benefit 

year or until his balance is depleted. He would not be eligible for the grace period under his DCFSA

Social Security

If you have reached your full Social Security eligibility age (from 65 to 67, depending on your year of birth), 

you may begin receiving Social Security benefits even if you continue working. If you are under your full 

Social Security age but at least age 62, an earnings limit applies. Those eligible for Social Security benefits 

can begin receiving them on Jan. 1 of the year of their retirement rather than waiting until after they retire. If 

your earned income for the year will not exceed the limit, you may be eligible for benefits before you actually 

retire. Retirement annuity income does not count as earned income.
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Lump-Sum Payments Annual Leave

Entitlement

An employee will receive a lump-sum payment for any unused annual leave when he or she separates from 

Federal service or enters on active duty in the armed forces and elects to receive a lump-sum payment.

Generally, a lump-sum payment will equal the pay the employee would have received had he or she remained 

employed until expiration of the period covered by the annual leave. 

Calculating a Lump-Sum Payment

An agency calculates a lump-sum payment by multiplying the number of hours of accumulated and accrued 

annual leave by the employee's applicable hourly rate of pay, plus other types of pay the employee would 

have received while on annual leave, excluding any allowances that are paid for the sole purpose of 

retaining a Federal employee in Government service (e.g., retention allowances and physicians 

comparability allowances).

Types of Pay Included in a Lump-Sum Payment

• Rate of basic pay

• Locality pay or other similar geographic adjustment

• Within-grade increase (if waiting period met on date of separation)

• Across-the-board annual adjustments

• Administratively uncontrollable overtime pay, availability pay, and standby duty pay

• Night differential (for FWS employees only)

• Regularly scheduled overtime pay under the Fair Labor Standards Act for employees on uncommon tours

of duty 

• Supervisory differentials

• Non foreign area cost-of-living allowances and post differentials

• Foreign area post allowances

Return to Federal Service

In calculating a lump-sum payment, an agency projects forward an employee's annual leave for all the 

workdays the employee would have worked if he or she had remained in Federal service. By law, holidays are 

counted as workdays in projecting the lump-sum leave period. If an employee is reemployed in the Federal 

service prior to the expiration of the period of annual leave (i.e., the lump-sum leave period), he or she must 

refund the portion of the lump-sum payment that represents the period between the date of reemployment and 

the expiration of the lump-sum period. An agency re-credits to the employee's leave account the amount of 

annual leave equal to the days or hours of work remaining between the date of reemployment and the 

expiration of the lump-sum leave period.

References:

5 U.S.C. 5551 and 6306 5 CFR part 550, subpart L
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Acronyms 

CSRS - Civil Service Retirement System 

DFAS – Defense Finance and Accounting Service

eOPF – Electronic Official Personnel Folder 

FEGLI – Federal Employees Group Life Insurance 

FEHB – Federal Employees Health Benefits 

FERS – Federal Employees Retirement System 

FSA – Flexible Savings Account 

GPO – Government Pension Offset 

GRB – Government Retirement and Benefits Platform 

LTC – Long Term Care 

NAF – Non-Appropriated Funds 

OPM – Office of Personnel Management 

SCD – Service Comp Date 

TSP – Thrift Savings Plan 

VERA – Voluntary Early Retirement Authority 

VSIP – Voluntary Separation Incentive Payment 

WEP – Windfall Elimination Provision